Or. Admin. R. 411-070-0430 - Allocation Methods
(1) The provider
must use the allocation methods designated on the NFFS: COST -- ALLOCATION
METHOD:
(a) Property -- Resident Days or
Square Footage.
(b) Administrative
and General -- Resident Days.
(c)
Other Operating Support -- Resident Days.
(d) Food -- Resident Days.
(e) Direct Care Compensation -- Actual Cost
or Resident Days.
(f) Direct Care
Supplies -- Actual Cost or Resident Days.
(g) Ventilator Assisted Program Expense --
Actual Cost or Resident Days.
(2) Where costs are related to non-nursing
facility activities, the provider must use an appropriate allocation method to
reasonably and accurately allocate these costs (see OAR 411-070-0415). For
residential care facility individuals, the facility must use resident days for
all areas except direct care compensation and direct care supplies and
property. The direct care compensation and direct care supplies allocation must
be actual costs incurred. The property allocation method may be based on either
resident days or on square footage and must be designated on the
NFFS.
(3) Square footage must be
used to allocate property costs to pediatric units as defined in OAR
411-070-0452.
(4) Actual payroll
for the pediatric unit must be used as the basis for allocating direct care
compensation to pediatric units.
(5) If APD determines that for a provider it
is more reasonable and accurate to use a different allocation method than
specified in sections (1) and (2) of this rule, then such allocation method
must be used.
Notes
Statutory/Other Authority: ORS 410.070
Statutes/Other Implemented: ORS 410.070
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